XYZ Company operates two departments, the assembly department and the finishing department. During June, the assembly department reported the following information:

                                units             % complete DM            % complete conversion

work in process, June 1         8,000                  80%                        60%

units started during June      20,000

work in process, June 30       13,000                  70%                        20%

The cost of beginning work in process and the costs added during June were as follows:

                                 DM                  Conversion                 Total cost

work in process, June 1        $27,710                $ 28,480                $  56,190

costs incurred during June      56,640                 151,040                  207,680

total costs                     84,350                 179,520                  263,870

Calculate the total cost of the 8,000 units in beginning work in process using the FIFO process costing method. Do not use decimals in your answer.